A. Currency of the United States received from a patron in the gaming area shall be promptly placed: 1. in the lock box at the table; 2. in the appropriate place in the cashiers’ cage; or 3. in an appropriate place on the table, in the cash register, or in another repository approved by the division on those games which do not have a lock box, including poker tables. B. No cash wagers shall be accepted at any gaming table.

This document outlines the internal controls and procedures for handling tips or gratuities in the gaming industry. According to the regulations, all gaming employees, except for slot gaming employees, change persons, cashiers, and bar tenders, are required to convert cash tips or gratuities from patrons into value chips. Security personnel are allowed to accept cash tips or gratuities outside the designated gaming areas. Key gaming employees and supervisory gaming employees are prohibited from accepting tips or gratuities on their own behalf, but they may handle, transport, and temporarily possess tips on behalf of eligible employees as per the licensee’s internal controls.

This document, part of the Louisiana Administrative Code, provides regulations and guidelines for the internal controls and procedures related to slot machines and electronic gaming devices in the gaming industry. It specifies that any reference to slot machines or slots includes all electronic gaming devices. The regulations outline the requirements for processing jackpot payouts, including the use of jackpot payout forms and the information that must be included on these forms.

This document outlines the internal control regulations for poker games in Louisiana. It specifies that supervision during poker games should be provided by personnel with higher authority than those conducting the games. Transfers of poker area funds between table banks and the poker bank or casino cage must be authorized by a supervisor and verified by the poker area dealer and runner. The main poker area bank must be counted, recorded, and reconciled on a shift basis by two gaming supervisors or cashiers.

This section of the Louisiana Administrative Code governs the operations and procedures of race books. It applies to licensees as defined in R.S. 27:44 pursuant to R.S. 27:86. The section covers various aspects of race book operations, including access to computer systems, procedures in case of hardware failure or other events, transacting wagers through the computer system, handling computer failures, entering handwritten or paid tickets into the system, testing the time generated by the computer, stamping machines, maintenance of keys, authorizations, reporting requirements, personnel access listing, accounting and audit procedures, and more.

This document outlines the internal control requirements for licensees and casino operators in the gaming industry, specifically related to cage, vault, and credit operations. It mandates the establishment of a main bank for financial consolidation of gaming transactions and requires individuals accessing the main bank or casino cages to sign a log with relevant information. All transactions flowing through the main bank or casino cages must be summarized on a cage accountability form, and any variances of $50 or greater must be investigated and documented.

This section of the Louisiana Administrative Code, specifically the Gaming Control Board’s Accounting Regulations, governs the exchange of tokens and chips in casinos. According to the regulations, licensees and casino operators are allowed to exchange a patron’s tokens and chips issued by another licensee or foreign chips and tokens, but only for their own tokens and chips. The exchange must be documented in accordance with the licensee’s or casino operator’s internal controls.

This document pertains to currency transaction reporting requirements for licensees and casino operators in Louisiana. It mandates that licensees and casino operators are responsible for proper reporting of certain monetary transactions to the federal government as required by the Bank Secrecy Act. The document adopts the Bank Secrecy Act of 1970 and its associated rules and regulations. Penalties may be imposed on those who willfully violate the reporting requirements. Employees are prohibited from assisting patrons in circumventing currency transaction reporting requirements.

This document, part of the Louisiana Administrative Code, specifically the Gaming Control Board’s Accounting Regulations, governs the treatment of credit for computing net gaming proceeds in Louisiana. It applies to licensees and casino operators. The document outlines the inclusion of gaming credit extended to a patron when wagered in the calculation of net gaming proceeds. It allows deductions against uncollectable credit instruments and checks, subject to an annual cap of 4 percent of gross revenue.

This document, part of the Louisiana Administrative Code, specifically the Gaming Control Board’s Accounting Regulations, governs the process of intercepting payments made to winning patrons in the casino gaming industry. It requires the Department of Children and Family Services (DCFS) to provide real-time or immediate electronic access to a database containing information on persons with child support arrearages or overpayments. Entities licensed or permitted under specific chapters of the Revised Statutes are required to access this database before issuing payment of winnings in an amount requiring the filing of a W-2G or substantially equivalent form.